O-D51.05%AoPoblacion TotalPoblacion Consumidora (58,33%)asistencia a una cafteria (51,05%)pob*cons percapitaConsumo $150Aoestablecimientosclientes potencialesclientes* cons percapitaAoOfertaDemandaBalanceM.O201115596839097634644346037649056464220116419202496201124966037646012685%300632012159243692886847418761644392466499201269207426962012269661644361374810%613752013162587894837448414562938994408296201375223929112013291162938962647710%626482014166002196829049431264260696390870201481241931442014314464260663946215%959192015169488198862450469365610198415078201587261233962015339665610165270520%130541201617304741009385515291669879100481795201694282136672016366766987966621125%166553consumo per capita de caf anual: 1.3 kilogramos

IngresosBien A (Frios frappe)Bien B (Calientes)Bien C (pastelitos)Ingresos TotalesBien ABien BBien CIngresos TotalesAocafChocolante BlancoChocolate HersheyFresaMokaKiwiMangoManzana VerdeDuraznoAmarettoCerezaMentaAvellanasCaraneloCrema IrlandesaCrema VainillaCafCapuccinos de MochaCapuccinos de VainillaCapuccinos de Crema IrlandesaCapuccinos de AmarattoExpresso SensilloExpresso DobleBrowniesGalletasP. chocolateP.VainillaP. ZanahoriaP. de quesoPay de limonAoFRIOSCALIENTESPOSTRESQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQPQP20115000.00$180,000.001176.00$42,336.003998.00$143,928.00352$12,672.00756.00$27,216.00336$12,096.00336$12,096.00336$12,096.00336$12,096.00632$22,752.00336$12,096.00504$18,144.001512$54,432.001512$54,432.00634$22,824.00882$31,752.007000$121,310.00882$29,988.00882$25,578.00634$21,556.00784$26,656.00784$13,720.00784$15,288.00219032850364036400480$12,000.00480$12,000.00480$12,000.00480$12,000.00480$12,000.00$1,027,098.002011$670,968.00$254,096.00$129,250.00$1,054,314.0020125105.00$189,000.001200.70$44,452.804081.96$151,124.40359.39$13,305.60771.88$28,576.80343.06$12,700.80343.06$12,700.80343.06$12,700.80343.06$12,700.80645.27$23,889.60343.06$12,700.80514.58$19,051.201543.75$57,153.601543.75$57,153.60647.31$23,965.20900.52$33,339.607147.00$127,375.50900.52$31,487.40900.52$26,856.90647.31$22,633.80800.46$27,988.80800.46$14,406.00800.46$16,052.402235.9934492.503716.4438220.00490.08$12,600.00490.08$12,600.00490.08$12,600.00490.08$12,600.00490.08$12,600.00$1,078,452.902012$704,516.40$262,786.08$133,670.35$1,100,972.8320135212.21$198,450.001225.91$46,675.444167.68$158,680.62366.94$13,970.88788.09$30,005.64350.26$13,335.84350.26$13,335.84350.26$13,335.84350.26$13,335.84658.82$25,084.08350.26$13,335.84525.39$20,003.761576.17$60,011.281576.17$60,011.28660.91$25,163.46919.43$35,006.587297.09$133,744.28919.43$33,061.77919.43$28,199.75660.91$23,765.49817.27$29,388.24817.27$15,126.30817.27$16,855.022282.9536217.133794.4940131.00500.37$13,230.00500.37$13,230.00500.37$13,230.00500.37$13,230.00500.37$13,230.00$1,132,375.552013$739,742.22$271,773.37$138,241.88$1,149,757.4620145321.66$208,372.501251.65$49,009.214255.20$166,614.65374.64$14,669.42804.64$31,505.92357.62$14,002.63357.62$14,002.63357.62$14,002.63357.62$14,002.63672.66$26,338.28357.62$14,002.63536.42$21,003.951609.27$63,011.841609.27$63,011.84674.79$26,421.63938.74$36,756.917450.33$140,431.49938.74$34,714.86938.74$29,609.73674.79$24,953.76834.44$30,857.65834.44$15,882.62834.44$17,697.772330.8938027.983874.1742137.55510.88$13,891.50510.88$13,891.50510.88$13,891.50510.88$13,891.50510.88$13,891.50$1,188,994.322014$776,729.33$281,068.02$142,969.75$1,200,767.1020155433.42$218,791.131277.94$51,459.674344.56$174,945.38382.51$15,402.90821.53$33,081.22365.13$14,702.76365.13$14,702.76365.13$14,702.76365.13$14,702.76686.78$27,655.20365.13$14,702.76547.69$22,054.151643.07$66,162.441643.07$66,162.44688.96$27,742.71958.45$38,594.757606.78$147,453.06958.45$36,450.60958.45$31,090.22688.96$26,201.45851.96$32,400.53851.96$16,676.75851.96$18,582.662379.8439929.383955.5344244.43521.61$14,586.08521.61$14,586.08521.61$14,586.08521.61$14,586.08521.61$14,586.08$1,248,444.042015$815,565.80$290,680.54$147,859.31$1,254,105.6520165547.52$229,730.681304.78$54,032.664435.80$183,692.65390.55$16,173.04838.78$34,735.28372.79$15,437.90372.79$15,437.90372.79$15,437.90372.79$15,437.90701.21$29,037.96372.79$15,437.90559.19$23,156.851677.57$69,470.561677.57$69,470.56703.43$29,129.85978.58$40,524.497766.53$154,825.72978.58$38,273.13978.58$32,644.73703.43$27,511.53869.85$34,020.56869.85$17,510.58869.85$19,511.792429.8141925.854038.5946456.65532.56$15,315.38532.56$15,315.38532.56$15,315.38532.56$15,315.38532.56$15,315.38$1,310,866.242016$856,344.09$300,621.82$152,916.10$1,309,882.01Se utiliza la tasa de inflacion para el 2011 es de 3.42%se toma el precio de los 3 tamaos y se pondera30388.00bebidas30063

Metodo x ptosMetodo por puntosOtayZona rioMacroplazaZona CentroGaleriasAreas/ Determinantesfactor de ponderacionCalifTotalCalifTotalCalifTotalCalifTotalCalifTotalDisponibilidad de locales0.291.871.491.891.891.8Cercania con consumidores0.3103103103103103Seguridad0.291.891.881.671.481.6Agua0.190.990.990.980.8101Luz0.190.990.990.990.990.9Estacionamiento0.110190.990.970.790.9Total19.48.99.18.69.2

*Se dererminaron las areas por que son las zonas donde las personas suelen acudir a distraerse (diversion).*Se realiza la ponderacion deacuerdo a las prioridades de cada determinante.*Se proporciona la calificacion deacuerdo a los datos obtenidos en la encuesta realizada.*Las derminantes se eligieron por la viavilidad de poner una cafeteria.

P`s de activosDesglose detallado de precios de los activosPrecios de Terreno y edificiosUnidadesDescripcionPrecio unitarioPrecio TotalInstalaciones especialesDivisiones78007800Fachada76507650Pintura50005000Barra1000010000Tile1000010000Conexiones de luz20002000Tuberia30003000Baos89008900Total54350Precios de maquinaria, mobiliario y equipo para la produccion6Mesas con sillas12807680.002Estantes para libros3327.276654.542Mesas pequeas41698338.004Televisiones529421176.001Instalacion de sky309309.0010Cogines70700.001Sillon largo53905390.004Cuadros439.991759.966Lamparas1523.539141.181Tapete640640.0010Libros y revistas150015000.0010Juegos de mesa100010000.005Botes de basura5282640.001Caja registradora18851885.001Maquina de espresso23941.2123941.211Refrigerador1229012290.002Licuadora industrial1885.443770.881Tostador2303.872303.871Maquina de hielo96339633.001Vitrina1650016500.00Total159752.64Mobiliario y equipo de oficina1Equipo de computo929992991Software p/ cafeteria232023201Escritorio con silla149914991Archivero8998991Instalacion de lineas telefonica5735731Perforadora61.961.91Engrapadora55.6555.65Total14707.55Equipo para marketing y ventas1Letrero exterior luminoso2475624756Total de equipo para marketing y ventas24756Gran total de los activos253566.19

PresupuestoConcentrado de presupuesto de la inversion fija del proyectoConceptoCostoActivos tangiblesTerreno e inmueble$54,350.00Maquinaria, mobiliario y equipo de produccion$159,752.64Mobiliario y equipo de oficina$14,707.55Mobiliario y equipo de ventas$24,756.00Materias primas$353,818.85Subtotal$607,385.04Activos intangiblesPermiso para la constitucion de la sociedad$700.00Permiso para constituir sociedades$257.15Permiso de operacin$890.24Subtotal$1,847.39Activos tangible e intangibles$609,232.43Imprevistos ( 8% del valor de los activos)$48,738.59Total de activos tangibles, intangibles e imprevistos$657,971.02

Inv-FinanTabla de Amortizacin del CrditoInversionistasFinanciamientoConceptoMonto$144,967.08Activos tangiblesTasa de Interes6%0.005mensualTerreno e inmueble$54,350.00Periodo1.518mesesMaquinaria, mobiliario y equipo de produccion$159,752.64Period de gracia3mesesMobiliario y equipo de oficina$14,707.55Mobiliario y equipo de ventas$24,756.00Materias primas$353,818.85Amortizacin del CrditoActivos IntangiblesPermiso para la constitucion de la sociedad$700.00MesSaldo deudorInteresesPago a principalPago totalPermiso para constituir sociedades$257.151$144,967.08$724.840$724.84Permiso de operacin$890.242$144,967.08$724.840$724.84Imprevistos$49,306.143$144,967.08$724.840$724.84$513,571.49$144,967.084$144,242.24$721.21$9,664.47$10,385.68Total$658,538.565$133,856.56$669.28$9,664.47$10,333.7578%22%6$123,522.81$617.61$9,664.47$10,282.097$113,240.72$566.20$9,664.47$10,230.688$103,010.04$515.05$9,664.47$10,179.52Con un porcentaje aproximado de 80% inversionistas y 20% de financiamiento9$92,830.52$464.15$9,664.47$10,128.6210$82,701.90$413.51$9,664.47$10,077.9811$72,623.92$363.12$9,664.47$10,027.5912$62,596.32$312.98$9,664.47$9,977.4513$52,618.87$263.09$9,664.47$9,927.5714$42,691.30$213.46$9,664.47$9,877.9315$32,813.38$164.07$9,664.47$9,828.5416$22,984.84$114.92$9,664.47$9,779.4017$13,205.44$66.03$9,664.47$9,730.5018$3,474.94$17.37$9,664.47$9,681.85$7,656.58$152,623.65Ao1$6,817.6393797.8788846466$93,797.88Ao2$838.94$58,825.78

Materias PrimasCOMPRAS DE MATERIAS PRIMAS2011 (P*Q)2012 (P*Q)2013 (P*Q)2014 (P*Q)2015 (P*Q)2016 (P*Q)Unidades Vendidas38618.0039428.9840256.9941102.3841965.53201120122013201420152016Descripcion201120122013201420152016Cantidad de Litros (Q)Precio Unitario (P)11460.001490.661521.961553.931586.561619.88Leche Evaporada11.0011.5512.1312.7313.3714.0416060.0017217.1218457.6219787.4921213.1822741.591160.00163.36166.79170.29173.87177.52Yogurthnatural15.0015.7516.5417.3618.2319.142400.002572.922758.302957.033170.093398.490.421052631611911400.0011639.4011883.8312133.3912388.1912648.34Agua Embotellada0.420.440.460.490.510.544800.005145.845516.605914.076340.186796.99http://www.cafeteriascafe.com/index/op/prod/id/jarabe_de_chocolate_hershey_3_4_kg.html39.117647058813.481.6083.3185.0686.8588.6790.54Jarabe de Chocolate Hershey39.1241.0743.1345.2847.5549.933192.003421.983668.543932.864216.224520.00http://www.cafeteriascafe.com/index/op/prod/id/chocolate_blanco_philibert_routin_1883_1lt.html1124.0024.5025.0225.5426.0826.63Jarabe de Chocolate Blanco168.45176.87185.72195.00204.75214.994042.804334.084646.354981.125340.015724.76http://www.cafeteriascafe.com/index/op/prod/id/fresa_philiber_routin_700ml.html158.514285714317008.408.588.768.949.139.32Jarabe de Fresa158.51166.44174.76183.50192.68202.311331.521427.461530.301640.561758.771885.48http://www.cafeteriascafe.com/index/op/prod/id/kiwi_philibert_routin_1883_1lt.html118.008.178.348.518.698.88Jarabe de Kiwi168.45176.87185.72195.00204.75214.991347.601444.691548.781660.371780.001908.25http://www.cafeteriascafe.com/index/op/prod/id/mango_philibert_routin_1883_1lt.html118.008.178.348.518.698.88Jarabe de Mango168.45176.87185.72195.00204.75214.991347.601444.691548.781660.371780.001908.25http://www.cafeteriascafe.com/index/op/prod/id/manzana_philibert_routin_1883_1lt.html118.008.178.348.518.698.88Jarabe de Manzana Verde168.45176.87185.72195.00204.75214.991347.601444.691548.781660.371780.001908.25http://www.cafeteriascafe.com/index/op/prod/id/durazno_philibert_routin_1883_1lt.html118.008.178.348.518.698.88Jarabe de Durazno168.45176.87185.72195.00204.75214.991347.601444.691548.781660.371780.001908.25http://www.cafeteriascafe.com/index/op/prod/id/cereza_philibert_routin_1883_1lt.html118.008.178.348.518.698.88Jarabe de Cereza168.45176.87185.72195.00204.75214.991347.601444.691548.781660.371780.001908.25http://www.cafeteriascafe.com/index/op/prod/id/crema_irlandesa_philibert_routin_1883_700ml.html158.5142857143170025.2025.7326.2726.8227.3827.96Jarabe de Crema Irlandesa158.51166.44174.76183.50192.68202.313994.564282.374590.914921.695276.305656.45http://www.cafeteriascafe.com/index/op/prod/id/amaretto_philibert_routin_1883_1lt.html1116.0016.3416.6817.0317.3917.75Jarabe de Amaretto168.45176.87185.72195.00204.75214.992695.202889.393097.573320.753560.013816.51http://www.cafeteriascafe.com/index/op/prod/id/menta_philibert_routin_1883_1lt.html1112.0012.2512.5112.7713.0413.31Jarabe de Menta168.45176.87185.72195.00204.75214.992021.402167.042323.182490.562670.012862.38http://www.cafeteriascafe.com/index/op/prod/id/avellana_philibert_routin_1883_1lt.html1136.0036.7637.5338.3239.1239.94Jarabe de Avellanas168.45176.87185.72195.00204.75214.996064.206501.136969.537471.698010.028587.14http://www.cafeteriascafe.com/index/op/prod/id/avellana_philibert_routin_1883_1lt.html1118.0018.3818.7619.1619.5619.97Jarabe de Moka168.45176.87185.72195.00204.75214.993032.103250.563484.773735.844005.014293.57http://www.cafeteriascafe.com/index/op/prod/id/vainilla_francesa__philibert_routin_1883_700ml_.html158.5142857143170021.0021.4421.8922.3522.8223.30Jarabe de Vainilla158.51166.44174.76183.50192.68202.313328.803568.643825.764101.414396.914713.71http://www.cafeteriascafe.com/index/op/prod/id/caramelo__philibert_routin_1883_1lt.html1136.0036.7637.5338.3239.1239.94Jarabe de Caramelo168.45176.87185.72195.00204.75214.996064.206501.136969.537471.698010.028587.14Total$65,764.79$70,503.14$75,582.89$81,028.64$86,866.75$93,125.50COMPRAS DE MATERIAS PRIMAS2011 (P*Q)2012 (P*Q)2013 (P*Q)2014 (P*Q)2015 (P*Q)2016 (P*Q)Unidades Vendidas38618.0039428.9840256.9941102.3841965.53201120122013201420152016Descripcion201120122013201420152016Cantidad de Kilos (Q)Precio Unitario (P)148.0049.0150.0451.0952.1653.26Crema18.0018.9019.8520.8421.8822.97864.00926.25992.991064.531141.231223.46http://www.cafeteriascafe.com/index/op/prod/id/k-fiss_classic_cappuccino_1_6_kg_.html103.12511.657.6058.8160.0461.3162.5963.91K-fiss Classic Cappuccino153.13160.78168.82177.26186.12195.438820.009455.4810136.7510867.1011650.0812489.46http://www.cafeteriascafe.com/index/op/prod/id/k-fiss_cookies_and_cream_1_6_kg.html103.12511.657.6058.8160.0461.3162.5963.91K-fiss Cookies and Cream153.13160.78168.82177.26186.12195.438820.009455.4810136.7510867.1011650.0812489.46http://www.cafeteriascafe.com/index/op/prod/id/k-fiss_mocha_cappuccino_1_6_kg.html103.12511.657.6058.8160.0461.3162.5963.91K-fiss Mocha Cappuccino153.13160.78168.82177.26186.12195.438820.009455.4810136.7510867.1011650.0812489.46http://www.cafeteriascafe.com/index/op/prod/id/big_train_caramel_latte_3_5_lb.html153.12511.657.6058.8160.0461.3162.5963.91Big Train Caramel Latte153.13160.78168.82177.26186.12195.438820.009455.4810136.7510867.1011650.0812489.46http://www.cafeteriascafe.com/index/op/prod/id/cafe_altura_huatusco_5kg_.html1477355136.00138.86141.77144.75147.79150.89Caf Altura Huatusco147.00154.35162.07170.17178.68187.6119992.0021432.4222976.6324632.1026406.8428309.45http://www.cafeteriascafe.com/index/op/prod/id/canela.html127.450980392215106.126.256.386.516.656.79Canela Molida127.45133.82140.51147.54154.92162.66780.00836.20896.45961.041030.281104.51http://www.cafeteriascafe.com/index/op/prod/id/chispas_de_chocolate.html56.521739130412.355.2056.3657.5458.7559.9861.24Chispas de chocolate56.5259.3562.3265.4368.7072.143120.003344.803585.793844.144121.124418.04Total$60,036.00$64,361.59$68,998.85$73,970.21$79,299.77$85,013.32COMPRAS DE MATERIAS PRIMAS2011 (P*Q)2012 (P*Q)2013 (P*Q)2014 (P*Q)2015 (P*Q)2016 (P*Q)Unidades Vendidas38618.0039428.9840256.9941102.3841965.53201120122013201420152016Descripcion201120122013201420152016Cantidad de Paquetes (Q)Precio Unitario (P)http://www.cafeteriascafe.com/index/op/prod/id/vaso_de_papel_para_bebidas_calientes_12_oz__50_unidades.html77.0078.6280.2781.9583.6785.43Vasos de 12 oz. (50 unidades)76.6580.4884.5188.7393.1797.835902.056327.296783.177271.907795.848357.53http://www.cafeteriascafe.com/index/op/prod/id/vaso_de_papel_para_bebidas_calientes_16_oz__50_unidades.html77.0078.6280.2781.9583.6785.43Vasos de 16 oz. (50 unidades)88.3392.7597.38102.25107.37112.736801.417291.457816.808380.008983.789631.06http://www.cafeteriascafe.com/index/op/prod/id/vaso_de_papel_para_bebidas_calientes_16_oz__50_unidades.html77.0078.6280.2781.9583.6785.43Vasos de 20 oz. (50 unidades)99.33104.30109.51114.99120.74126.777648.418199.488790.259423.5910102.5610830.45http://www.cafeteriascafe.com/index/op/prod/id/tapa_viajera_para_vaso_de_12_y_16_oz__100_unidades.html39.0039.8240.6641.5142.3843.27Tapa viajera 12 oz. (100 unidades)79.6983.6787.8692.2596.86101.713107.913331.833571.893829.254105.154400.922190Brownieshttp://www.cafeteriascafe.com/index/op/prod/id/tapa_viajera_para_vaso_de_12_y_16_oz__100_unidades.html39.0039.8240.6641.5142.3843.27Tapa vijera de 16 oz. (100 unidades)79.6983.6787.8692.2596.86101.713107.913331.833571.893829.254105.154400.923640Galletashttp://www.cafeteriascafe.com/index/op/prod/id/tapa_viajera_para_vaso_de_12_y_16_oz__100_unidades.html77.0078.6280.2781.9583.6785.43Tapa viajera de 20 oz. (50 unidades)79.6983.6787.8692.2596.86101.716136.136578.247052.207560.318105.038689.002400pateleshttp://www.cafeteriascafe.com/index/op/prod/id/vaso_cristalino_16_oz_.html395.00403.30411.76420.41429.24438.25Vasos de cirstal 16 oz. (50 unidades)119.43125.40131.67138.26145.17152.4347174.8550573.8054217.6458124.0262311.8666801.4330388bebidashttp://www.cafeteriascafe.com/index/op/prod/id/tapa_domo_16_oz__100_unidades.html198.00202.16206.40210.74215.16219.68Tapaderas Domo de 16 oz. (100 unidades)86.8491.1895.74100.53105.55110.8317194.3218433.1719761.2821185.0822711.4724347.8338618.00unidadeshttp://www.cafeteriascafe.com/index/op/prod/id/popote_cuchara_sin_estuchar__rojo_con_blanco.html78.0079.6481.3183.0284.7686.54Popotes Chico (200 unidades)66.0069.3072.7776.4080.2284.235148.005518.915916.556342.846799.847289.77http://www.cafeteriascafe.com/index/op/prod/id/popote_cuchara_sin_estuchar__rojo_con_blanco.html78.0079.6481.3183.0284.7686.54Popotes Grandes (200 unidades)66.0069.3072.7776.4080.2284.235148.005518.915916.556342.846799.847289.77http://www.cafeteriascafe.com/index/op/prod/id/agitador_popote_rojo_c-blanco_de_1000_piezas__7_pulgadas.html30.0030.6331.2731.9332.6033.29Agitador popote (1000 unidades)120.47126.49132.82139.46146.43153.753614.103874.504153.654452.924773.765117.71http://www.cafeteriascafe.com/index/op/prod/id/fajilla_aislante.html77.0078.6280.2781.9583.6785.43Fajilla aislante 12 oz. (50 unidades)42.4744.5946.8249.1651.6254.203270.193505.813758.404029.194319.504630.72http://www.cafeteriascafe.com/index/op/prod/id/fajilla_aislante.html472.00481.91492.03502.36512.91523.69Fajilla aislante 16 oz. (50 unidades)42.4744.5946.8249.1651.6254.2020045.8421490.1423038.5124698.4326477.9528385.69http://www.cafeteriascafe.com/index/op/prod/id/fajilla_aislante.html77.0078.6280.2781.9583.6785.43Fajilla aislante 20 oz. (50 unidades)42.4744.5946.8249.1651.6254.203270.193505.813758.404029.194319.504630.72http://www.cafeteriascafe.com/index/op/prod/id/charola_porta_vasos_de_carton_.html5.005.115.215.325.435.55Charola porta vasos (50 unidades)128.95135.40142.17149.28156.74164.58644.75691.20741.01794.39851.63912.9948.0049.0150.0451.0952.1653.26Servilletas (500 unidades)28.0029.4030.8732.4134.0335.741344.001440.841544.651655.941775.251903.16http://aquinegocio.com.mx/p8626-pay-de-limon-yelapa.html48.0049.0150.0451.0952.1653.26Pay de limon (1 unidad)170.00178.50187.43196.80206.64216.978160.008747.939378.2210053.9210778.3011554.88http://charlycakes.wordpress.com/category/pay-de-queso/48.0049.0150.0451.0952.1653.26Pay de queso (1 unidad)150.00157.50165.38173.64182.33191.447200.007718.768274.908871.109510.2710195.48http://www.brownieslu.com/menu/48.0049.0150.0451.0952.1653.26Pastel de Zanahoria (1 unidad)(12 rebanadas)280.00294.00308.70324.14340.34357.3613440.0014408.3515446.4716559.3917752.5019031.56http://www.donchonito.com/pasteles.html48.0049.0150.0451.0952.1653.26Pastel de chocoflan(1 unidad)200.00210.00220.50231.53243.10255.269600.0010291.6811033.2011828.1412680.3513593.97http://www.donchonito.com/pasteles.html48.0049.0150.0451.0952.1653.26Pastel de Chocolate (1 unidad)200.00210.00220.50231.53243.10255.269600.0010291.6811033.2011828.1412680.3513593.97http://www.brownieslu.com/menu/182.00185.82189.72193.71197.78201.93Galletas (20 unidades)110.00115.50121.28127.34133.71140.3920020.0021462.4423008.8124666.5926443.8228349.10http://www.brownieslu.com/menu/146.00149.07152.20155.39158.66161.99Brownies (15 unidades)140.00147.00154.35162.07170.17178.6820440.0021912.7023491.5125184.0826998.5928943.84Total$228,018.06$244,446.76$262,059.15$280,940.51$301,182.28$322,882.46TOTAL DE COSTO DE MATERIAS$353,818.85$379,311.49$406,640.89$435,939.36$467,348.79$501,021.27Se utiliza la tasa de crecimiento de poblacion de tijuana 2.1% para calcular las proyecciones de materia primasSe utiliza la tasa de inflacion pronosticada para 2011 es de 3.92%, se utiliza para calcular las proyecciones de los costos unitarios (noticias hasta el 05/10/2011)http://www.cafeteriascafe.com/index/op/sctg/id/bases_cremosas.htmlMateria Primahttp://www.riccoaroma.com.mx/index_archivos/jarabesgialinni.htmhttp://www.riccoaroma.com.mx/recetario.pdfmezclashttp://eleconomista.com.mx/finanzas-publicas/2011/04/03/inflacion-alza-2012

http://www.cafeteriascafe.com/index/op/sctg/id/bases_cremosas.htmlhttp://www.cafeteriascafe.com/index/op/prod/id/k-fiss_classic_cappuccino_1_6_kg_.htmlhttp://aquinegocio.com.mx/p8626-pay-de-limon-yelapa.htmlhttp://www.donchonito.com/pasteles.htmlhttp://www.donchonito.com/pasteles.htmlhttp://www.brownieslu.com/menu/http://www.brownieslu.com/menu/http://www.brownieslu.com/menu/http://charlycakes.wordpress.com/category/pay-de-queso/

SalariosCuadro 5. Sueldos.A. Sueldos directos de ProduccionpuestoNumero de PlazasSueldo mensual por plazasTotal mensualTotal anualEmpleado General4$3,969.22$15,876.88$190,522.56B. Sueldos de administracionGerente de Administracion2$5,052.00$10,104.00$121,248.00$311,770.56A. Sueldos directos de ProduccionpuestoNumero de PlazasSueldo mensual por plazasTotal mensual2 mes3 mesTotal anualEmpleado General4$3,969.22$15,876.88$31,753.76$47,630.64$190,522.56B. Sueldos de administracionGerente de Administracion2$5,052.00$10,104.00$20,208.00$30,312.00$121,248.00empleado general1 mes2 salarios minimos128.5714285714Total de Percepciones:$3,912.01costo del empleado gral.I.S.R. : -$154.32Sueldo Ofertado:$3,912.01I.M.S.S. :$97.11Cuotas Patronales:$1,027.35prima riesgo$78.24% sobre Nmina:$78.24prima vacacional (1 ao antiguedad = 6 dias)5868.015Subsidio al empleo:$382.46infonavit$195.60Costo del Trabajador:$5,400.06aguinaldo$1,928.57gerente de administracion1 mesTotal de Percepciones:$5,214.902 salarios minimos171.4285714286I.S.R. :$31.65I.M.S.S. :$131.25costo del Gerente de admonprima riesgo$104.30Sueldo Ofertado:$5,214.90prima vacacional (1 ao antiguedad = 6 dias)7822.35Cuotas Patronales:$1,259.79infonavit$8.57% sobre Nmina:$104.30aguinaldo$2,571.43Subsidio al empleo:$324.87Costo del Trabajador:$6,903.86empleado general1 mesTotal de Percepciones:$3,912.01I.S.R. :$154.32I.M.S.S. :$97.11prima riesgoprima vacacional (2 ao antiguedad = 8 dias)5868.015infonavit195.6005aguinaldo0gerente de administracion1 mesTotal de Percepciones:$5,214.90I.S.R. :$31.65I.M.S.S. :$131.25prima riesgoprima vacacional (2 ao antiguedad = 8 dias)7822.35infonavit$260.75aguinaldo0empleado general1 mesTotal de Percepciones:$3,912.01I.S.R. :$154.32I.M.S.S. :$97.11prima riesgoprima vacacional (3 ao antiguedad = 10 dias)5868.015infonavit195.6005aguinaldo0gerente de administracion1 mesTotal de Percepciones:$5,214.90I.S.R. :$31.65I.M.S.S. :$131.25prima riesgoprima vacacional (3 ao antiguedad = 10 dias)7822.35infonavit$260.75aguinaldo0

salarios a 5 aosCuadro 5. Sueldos.A. Sueldos directos de ProduccionpuestoNumero de PlazasSueldo mensual por plazasTotal mensual2 mes3 mesTotal anualEmpleado General4$3,969.22$15,876.88$31,753.76$47,630.64$190,522.56B. Sueldos de administracionGerente de Administracion2$5,052.00$10,104.00$20,208.00$30,312.00$121,248.00C. Sueldos de mercadotecnia y ventas$311,770.56empleado general1 mes2 salarios minimos128.5714285714Total de Percepciones:$3,912.01costo del empleado gral.I.S.R. : -$154.32Sueldo Ofertado:$3,912.01I.M.S.S. :$97.11Cuotas Patronales:$1,027.35prima riesgo$78.24% sobre Nmina:$78.24prima vacacional (1 ao antiguedad = 6 dias)1467.00375Subsidio al empleo:$382.46infonavit$195.60Costo del Trabajador:$5,400.06aguinaldo$1,928.57gerente de administracion1 mesTotal de Percepciones:$5,214.902 salarios minimos171.4285714286I.S.R. :$31.65I.M.S.S. :$131.25costo del Gerente de admonprima riesgo$104.30Sueldo Ofertado:$5,214.90prima vacacional (1 ao antiguedad = 6 dias)1955.5875Cuotas Patronales:$1,259.79infonavit$8.57% sobre Nmina:$104.30aguinaldo$2,571.43Subsidio al empleo:$324.87Costo del Trabajador:$6,903.86A. Sueldos directos de ProduccionpuestoNumero de PlazasSueldo mensual por plazasTotal mensualTotal anualEmpleado General4$4,147.45$16,589.80$199,077.60B. Sueldos de administracionGerente de Administracion2$5,246.54$10,493.08$125,916.96$324,994.56empleado general1 messalario diario$135.03Total de Percepciones: inflacion 5%$4,107.61I.S.R. : -$141.80I.M.S.S. :$101.97prima riesgo$82.15prima vacacional (2 ao antiguedad = 8 dias)2053.805infonavit$205.38aguinaldo$2,025.45gerente de administracion1 messalario diario$180.00Total de Percepciones: inflacion 5%$5,475.65I.S.R. :$90.25I.M.S.S. :$138.81prima riesgo$109.51prima vacacional (2 ao antiguedad = 8 dias)2737.825infonavit$273.78aguinaldo$2,700.02A. Sueldos directos de ProduccionpuestoNumero de PlazasSueldo mensual por plazasTotal mensualTotal anualEmpleado General4$4,329.96$17,319.84$207,838.08B. Sueldos de administracionGerente de Administracion2$5,482.59$10,965.18$131,582.16$339,420.24empleado general1 messalario diario$141.78Total de Percepciones: inflacion 5%$4,312.99I.S.R. : -$124.07I.M.S.S. :$107.06prima riesgo$86.26prima vacacional (3 ao antiguedad = 10 dias)2695.61875infonavit$215.65aguinaldo$2,126.72gerente de administracion1 messalario diario$189.00Total de Percepciones: inflacion 5%$5,749.43I.S.R. :$120.04I.M.S.S. :$146.75prima riesgo$114.99prima vacacional (3 ao antiguedad = 10 dias)3593.39375infonavit$287.47aguinaldo$2,835.02A. Sueldos directos de ProduccionpuestoNumero de PlazasSueldo mensual por plazasTotal mensualTotal anualEmpleado General4$4,488.59$17,954.36$215,452.32B. Sueldos de administracionGerente de Administracion2$5,730.44$11,460.88$137,530.56$352,982.88empleado general1 messalario diario$148.87Total de Percepciones: inflacion 5%$4,528.64I.S.R. : -$72.38I.M.S.S. :$112.42prima riesgo$90.57prima vacacional (4 ao antiguedad = 12 dias)3396.479625infonavit$226.43aguinaldo$2,233.06gerente de administracion1 messalario diario$198.45Total de Percepciones: inflacion 5%$6,036.90I.S.R. :$151.32I.M.S.S. :$155.09prima riesgo$120.74prima vacacional (4 ao antiguedad = 12 dias)4527.676125infonavit$301.85aguinaldo$2,976.78A. Sueldos directos de ProduccionpuestoNumero de PlazasSueldo mensual por plazasTotal mensualTotal anualEmpleado General4$4,655.31$18,621.24$223,454.88B. Sueldos de administracionGerente de Administracion2$5,949.54$11,899.08$142,788.96$366,243.84empleado general1 messalario diario$156.31Total de Percepciones: inflacion 5%$4,755.07I.S.R. : -$18.40I.M.S.S. :$118.03prima riesgo$95.10prima vacacional (5 ao antiguedad = 14 dias)4160.687540625infonavit$237.75aguinaldo$2,344.71gerente de administracion1 messalario diario$208.37Total de Percepciones: inflacion 5%$6,338.75I.S.R. :$225.24I.M.S.S. :$163.84prima riesgo$126.77prima vacacional (5 ao antiguedad = 14 dias)5546.403253125infonavit$316.94aguinaldo$3,125.61

Capital de TCapital de TrabajoannualmensualPor tres mesesmaterias primas353818.84538829484.903782333388454.711347salarios$311,770.5625980.8877942.64166397.351347Capital de trabajo5546.5783782333

Hoja1